Through Resolution 1421/2025, issued on August 28, 2025, the authority established that Certificates of Contingency issued as of October 2, 2025, the term for the use of pre-printed documentation will be 2 years from the issuance of the certificate.
The 5-year term is retained for those issued prior to that date.
The Contingency is understood when it is not possible to use the system, in which case electronic issuers must operate with Contingency Tax Receipts (CFC), which are defined by the general rules of transaction documentation.
